JANAKI AMMAL AYYA NADAR TRUST,SIVAKASI vs. ITO, EXEMPTIONS, MADURAI

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ITA 565/CHNY/2024Status: DisposedITAT Chennai20 May 2024AY 2012-13Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The CIT(A) confirmed the AO's order, noting that similar appeals for earlier assessment years were dismissed by the Tribunal. The Tribunal, finding no change in facts and the issue covered by earlier orders, dismissed the assessee's appeal.

What were the facts?

The assessee, a registered trust, had its case reopened for AY 2012-13 invoking the proviso to Section 2(15). The trust failed to appear during assessment proceedings, and the AO held its activities were not charitable, bringing the surplus income to tax.

What were the issues?

Whether the activities of the assessee-trust were hit by the proviso to Section 2(15) and thus not charitable, leading to taxability of its surplus income.

Which sections of the Income-tax Act were involved?

Section 2(15),Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 31-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 144 r.w.s 147 of the Act on 24-10-2019. The assessee is stated to be a registered trust. The registry has noted a delay of 4 days which stand condoned.

2.

From the case records, it emerges that the case was reopened for this year by invoking proviso to Sec. 2(15). The assessee failed to appear during assessment proceedings. The Ld. AO, considering the activities of the assessee-trust, held that the same were hit by aforesaid proviso and its activities could not be considered as charitable in nature. Accordingly, surplus income was brought to tax. The Ld. CIT(A) confirmed the same on the ground that the assessee’s first appeal for AYs 2011-12, 2014-15 to 2016-17 was dismissed which was confirmed by Tribunal in order dated 26-02-2020. Accordingly, the same view was taken and the appeal was dismissed. Aggrieved, the assessee is in further appeal before us.

3.

The findings rendered in the impugned order remain undisputed before us. No change in facts could be demonstrated by Ld. AR in this year. Therefore, since the impugned issue is squarely covered by earlier order of Tribunal, taking the same view, we dismiss the appeal. 4. The appeal stand dismissed. Order pronounced on 20th May, 2024.

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